TUGAS TUTORIAL KE-2

PROGRAM STUDI AKUNTANSI

Nama Mata Kuliah : Analisis lnformasi Keuangan

Kode Mata Kuliah : EKSI4204
Jumlah sks : 3 sks
Nama Pengembang : Pesi Suryani, S.E., M.Ak.
Nama Penelaah : Pesi Suryani, S.E., M.Ak.
Status Pengembangan : Baru/Revisi*
Tahun Pengembangan : 2021
Edisi Ke- : 2

Skor Sumber Tugas

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1 Perhatikan data pada tabel dibawah ini. Modul 4
100
KB 1

tahun 2019 tahun 2020

NERACA

Cash 14,950 17,250

Accounts Receivable 56,925 23,000

Marketable Securities 23,000 11,500

Inventories 126,500 103,500

Prepaids 863 2,013

Total Current Assets 222,238 157,263

Property, Plant, and Equipment, net 246,388 245,238

Total Assets 468,625 402,500

Current Liabilities 69,000 46,000

Bonds Payable 115,000 115,000

Common Equity 284,625 241,500

Total Liabilities & Equity 468,625 402,500

LABA (RUGI)

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 Sales 471,500 452,525

Cost of Goods Sold 230,000 208,438

Gross Profit 241,500 244,088

SG&A 126,500 123,625

Interest Expense 11,500 7,188

Net Income 103,500 113,275

Diminta : Hitunglah rasio Likuiditas (Current ratio, Quick ratio, Cash ratio),
Solvabilitas (Debt to Asset Ratio, Debt to Equity Ratio, Long Term Debt to Equity Ratio
(LTDtER)).

JAWABAN

 Current Ratio 2019 = Aset Lancar / Kewajiban Lancar

= 222.238 / 69.000

= 3,22

 Current Ratio 2020 = 157.263 / 46.000

= 3,41

 Quick Ratio 2019 = Aset Lancar – Persediaan / Kewajiban Lancar

= 222.238 – 126.500 / 69.000

= 1,38

 Quick Ratio 2020 = 157.263 – 103.500 / 46.000

= 1,16

 Cash Ratio 2019 = (Kas + Setara Kas) / Kewajiban Lancar

= (14.950 + 23.000) / 69.000

= 0,55

 Cash Ratio 2020 = (17.250 + 11.500) / 46.000

= 0,625

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  DER 2019 = Total Hutang / Ekuitas

= 184.000 / 284.625

= 0,64

 DER 2020 = 161.000 / 241.500

= 0,66

 DAR 2019 = Total Hutang / Total Aset

= 184.000 / 468.625

= 0,39

 DAR 2020 = 161.000 / 402.500

= 0,4

 LTDER 2019 = Hutang Jangka Panjang / Modal

= 115.000 / 468.625

= 0,24

 LTDER 2020 = 115.000 / 241.500

= 0,47

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